5. Every person and his or her parents or guardians who suffer from a developmental disability specified in the regulations and who has been certified by a psychiatrist in a public hospital; 3. any person suffering from a permanent physical disability (including blindness) listed in the regulations, certified by a physician, surgeon or ophthalmologist and working in a public hospital, which has the effect of significantly impairing his or her ability to perform normal work or to engage in gainful or professional activity, and his or her parents or guardians; Yes, according to Maharashtra profession tax rules, the company must obtain a PT registration and pay the fee. The PT is deducted in accordance with applicable state regulations, regardless of where payroll is processed. If possible, keep records of government salaries. So far, the rules of professional taxation are very complicated. However, with the introduction of Goods and Services Tax (GST) in India, the tax treatment of professionals has changed significantly. 1) You pay taxes on your income in accordance with the rules and laws of the Income Tax Department if you reside and reside in Maharashtra. I need to file a revised PT return for the company in the state of Maharashtra 7) What factors affect Maharashtra business taxation? 4) If you work as an employee, you do not have to pay TDS out of your salary. However, if you work as a freelancer or contractor, TDS must be deducted from your income by the company that hires you on a contract basis or pays you by cheque. The professional tax department is well established and has a reputation for administering tax laws efficiently, fairly and thoroughly. Experienced tax officials are trained to properly apply the law and treat taxpayers with courtesy and respect at all times.

9. Mathadi Kamgar (casual worker) [Cir. 12T of 3.8.2011]. Persons or parents of physically disabled children My brother works in Grampanchayat as an employee. His salary or subordinate salary is credited to the bank within 2-3 months, since there is no recovery amount. Are they entitled to a PT deduction? 1) Visit the official website of Professional Tax Maharashtra – www.mahagst.gov.in/en It is ideal for self-employed, freelancers, small business owners, professionals, etc. who do not need to keep regular business books or do not have employees; or whose payslips do not require mandatory compliance with India`s various labour laws. Yes, the portal displays all year because your PT liability for the previous year was less than Rs.1 lakh. This year, if your PT liability exceeds 1 lakh for the whole year, the following year`s period will automatically change to monthly. 1. An employee is a person who is employed with a salary and wages.

The same goes for employees, if an employee pays business tax in a business, they don`t have to pay business tax if they have a separate business or profession. This certificate must be obtained by any person, including companies and HUFs with employees. Any employer who has employees must deduct business tax from employees` salaries each month according to the above plate rates and file it with the Maharashtra State Department of Business Taxation within the 20th of each month. Registration is mandatory even if you have an employee regardless of salary. 2. The employer in respect of an employee who receives a salary or wages is a person or officer responsible for the payment of such wages and salaries. In case of late payment of business tax, a contractual penalty of 10% will be charged. In addition, default interest of up to 1.25% per month may be charged. 2. Deduct the total expenses incurred during the fiscal year in question: It`s a good idea to sign up if you`re a freelancer, entrepreneur, or employee who has left their business and is making money through another business. A maximum of Rs.2500/- is payable for the whole year and no more.

3. The balance is that year`s taxable income. The tax rate varies between 5% and 30%. Each person pays a professional tax on the income of the profession, but not on the salary income. For partnerships, each partner must receive the certificate of registration and the partnership the certificate of registration. PTEC partners is mandatory and for companies take PTRC when employees are employed. No PTEC for companies. Late filing of the professional tax return will result in a penalty of 1,000 rupees. Any employer who deducts and pays business tax on behalf of his employees receives a registration certificate.

Anyone subject to business tax, except those whose business tax is paid by their employer to the state government, receives a certificate of registration. Our company is registered in Faridabad, Haryana. Have a registration for shops and establishment only in Haryana. One of our employees works as a subcontractor at L&T Mumbai. Does Maharashtra Professional Tax Act apply to our business to our only employee? All States levy business tax; to name a few – Andhra Pradesh, Assam, Orissa, Karnataka, West Bengal, Tamil Nadu, Gujarat, Kerala, Chhattisgarh, Bihar and Madhya Pradesh. – Rs.200 / – if the tax return is filed within 30 days of the due date Business tax must be paid electronically only. 2) Once you are on the website, click on the “New Registration” link and you will be redirected to a new page where the policy document is available. If this is an initial registration, click on the new dealer. Employers whose business tax payable is more than Rs 1,00,000 for the whole year must pay monthly contributions. 2. Where a registered person or registered employer fails to pay an amount of tax without good cause within the time limit or time limit set out in the invitation, the competent authority may, after giving him a reasonable opportunity to be heard, impose a penalty of ten %; the amount of tax owing. Apart from Maharashtra, what other states are levied on business tax? (a) Two hundred rupees per month, except in February.

Any employer who has no staff should only pay an annual PT fee of Rs.2500/- no later than March 31 of each year. 1. Professional tax certificate – Rs.2500 / – every year The trader can calculate professional tax liability by following these steps: You can write an answer with the facts and provide supporting documents. 7. the parent or guardian of a child with a physical disability referred to in paragraph 3; PT does not apply to employees who receive a gross earned salary of less than Rs 10,000. Business tax is a tax levied on the income of employees and professionals, including accountants, doctors and lawyers, etc., to the state government. Different states have different methods of calculating business tax. Business tax in Maharashtra is regulated by the Maharashtra State Tax on Professions, Trades, Vocations and Jobs Act, 1975.

The proceeds will be used for the Employment Guarantee Programme and the Employment Guarantee Fund. 8. Partnerships and HUF (but each partner of a partnership and each coparcener of HUF is responsible for registration, see entries 19 and 20 of Schedule 1). The applicable business tax depends on what a person earns. Here is the tax rate for the 2018-19 fiscal year: Business tax is a local tax payable by professionals such as doctors, lawyers, and accountants (CAs). The business tax is collected by the state and collected by the municipal corporation or district collector. The PT deduction must be made based on the gross earned salary of the month. E-filing is another step taken by the Maharashtra government to effectively implement a self-assessment system for taxpayers. The goal is for taxpayers to be able to file their tax returns online without going to a tax office.